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Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.

Banjarwaru Village known as bamboo crafts village. Originally it was just a household product, it began to develop into a product that has aesthetic value. Sales of handicraft products are also starting to grow, they are starting to spread to other areas. Then the problem arises, namely inconsistent sales levels. To overcome this problem, the Cilacap State Polytechnic carried out Community Service activities by conducting Focus Group Discussion (FGD) activities by inviting resource persons from business actors to discuss with Banjarwaru village craftsmen. The aim of this activity is that Banjarwaru village craftsmen can find solutions to increase the level of sales of their craft products. From the results of the FGD, it was found that steps that can be taken to increase sales levels are carrying out business legality, building networks with the government, consumers, and fellow business actors, and increasing promotions through digital platforms.

At present, the Industrial Revolution 4.0 is not only happening in the industrial world but also in government agencies that apply technology to fulfill service needs to the community. The government is expected to answer all community needs by providing the best services based on information technology. One of them is the Jambi City Public Complaint Information System Applications or Online-Based Jambi City Community Complaint Application (SiKesal) is a form of information technology-based service application for incoming public complaints dominated by infrastructure, roads, drainage, cleanliness, street lights, clean water, and parking problems and about damage to be repaired. With the public complaint report, it will not be followed up by the relevant OPD admin, so it is necessary to train how to use the SiKesal application for OPD Admins in Jambi City so that each OPD admin knows what to do. On this basis, in the community service program (PkM) activities on this occasion, assistance in using the SiKesal application for OPD admins in the Jambi City which is one of the right solutions for the government to improve government services to the community so that public satisfaction and trust in the government can increase.

The purpose of this study was to determine and analyze the effect of accounting information systems and internal control on the effectiveness of sales at a trading company in the city of Padang. The population in this study were all trading companies in the city of Padang, amounting to 34 companies.Determining the number of samplesusing total sampling,then the number of respondents as a sample in this study were as many as 102 respondents, consisting of the Director/Manager, Supervisor and Treasurer. The data analysis technique used is multiple linear regression analysis and for hypothesis testing using statistical t test. The results showed that: the accounting information system variable had a partial significant effect on the effectiveness of sales at a Trading Company in Padang City, because it had a sig value. is 0.000 < 0.05. The internal control variable has a significant partial effect on the effectiveness of sales at a Trading Company in Padang City, because it has a sig value. its value is 0.019 < 0.05.

The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research participants from a broader community so that their findings are generally applicable and applicable to the study's goals. Purposive sampling allowed us to gather information from 69 separate companies trading on the Indonesia Stock Exchange within the property and real estate industry for the years 2019 and 2020. The research concluded that liquidity had a positive effect on capital structure

Taxes are an important element in the country because they have the largest source of income. However, in reality it is still relatively low. This research aims to determine the influence of income levels, tax rates and payment systems on UMKM taxpayer compliance. This research data was obtained from Kediri City Micro Enterprise Data for 2022. Data analysis techniques were carried out using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis analysis to test the influence partially (t test) and simultaneously (F test). The results show that income levels and payment systems have a positive effect on taxpayer compliance with a significance value of 0.000, tax rates have a positive effect on UMKM taxpayer compliance with a significance value of 0.002. KPP Pratama Kediri City must provide the best service and provide counseling so that taxpayers understand the procedures for paying taxes. With the development of technology, it is hoped that taxpayers will be more compliant in paying their obligations. It is hoped that future researchers adding other variables that influence the level of taxpayer compliance, especially for UMKM.

Islamic business ethics can be explained as an understanding of principles that govern and manage businesses by considering norms and morality in line with Islamic values. In Islam, business ethics encompasses conduct in the business world that integrates the values and teachings found in the Qur'an and Hadith into a unified business practice. Buying and selling involve a process where the exchange of goods adheres to values, involving both sellers and buyers who comply with Islamic Sharia principles. The aim of this research is to evaluate the implementation of Islamic business ethics in buying and selling transactions at Pasar Pagi 28 Desa Purwoasri, North Metro District, Metro City. This study is a field research involving direct observation of traders in the market. A qualitative approach is used to descriptively analyze the business ethics behavior applied by traders at Pasar Pagi 28 Purwoasri North Metro, Metro City. The results of this research indicate that in buying and selling transactions in the traditional market of 28 Purwoasri, the five principles of Islamic business ethics, namely Tawhid, Balance/Justice, Accountability, Free will, and Excellence, have been implemented.  

In this era of globalization, there is development of the business world in the field of air transportation services. Many air transportation service companies have to compete for consumers through various strategies to win over consumers. The aim of this research is to analyze the influence of service quality, price and brand image on purchasing decisions. The population in this research is all consumers at PT. Garuda Indonesia Semarang in 2022, numbering 136,135 people, the sample was taken from 100 respondents using the Slovin formula. The data analysis tool used is multiple regression. The results of the analysis show that service quality has a positive effect on purchasing decisions, the higher the service quality, the higher the consumer's tendency to make purchasing decisions. Price has a positive effect on purchasing decisions, the more competitive the price, the higher the consumer's tendency to make purchasing decisions. Brand image has a positive effect on purchasing decisions, the better the brand image, the higher the consumer's tendency to make purchasing decisions. Research implications include the need to refresh employees, especially front liner staff, provide Cash Back or discounts using credit cards and implement Corporate Social Responsibility.

Fruit is one of the foods that many enjoy adequately because of their good taste and have many health benefits, such as rich in vitamins and other nutrients. The fruit market flourished because so many communities were attracted to the fruit. Fruit sellers competed closely with one another in the market as the fruit trade flourished. Each fruit merchant has a different business plan to boost sales in his or her store in the face of this tough competition. Companies that produce goods or services can gain a competitive advantage that is sustained by applying marketing strategies. One of the pillars underlying a comprehensive business plan is the marketing plan. Because of the mostly fierce competition umkm faces, these businesses need to have a marketing plan to fight the competition. The purpose of this study is to know and evaluate marketing strategies and to improve competitiveness. The research was done on the ayu sulastri and amri's fruit shop. A technique used for data collection with observation, interviews, and documentation. In the sulastri stores each year increases, in the last year up 21%. Whereas at the amri store, income increases by 2023 from 2020 to 2023 begins to increase little by little and by 2023 gets an increase by 11%. The results of research on the marketing strategy found increases in the year but there was a decline in the year. Keywords: Marketing Strategy, UMKM, Market Competition

The cigarette industry is an industry that has an important role in the economy and employment. The objectives of this research are (i) to determine the share of female workers compared to male workers at the Tunas Mandiri Cigarette Factory; (ii) To find out the benefits obtained by female workers in helping their household economy. The method used is a qualitative method supported by primary data, namely sourced from interviews. The results of this research are (i) The share of workers at the Tunas Mandiri Cigarette Factory, female workers, is greater than male workers, in 2023, namely the share of female workers will reach 95.4% and the share of male workers 4.6%; (ii) Women workers receive various benefits that are useful in helping their household economy, namely for school fees, for paying motorbike loans, for paying bank installments, for saving, for daily food costs. The implication of this research is to provide information and references that women can help their household economy by working in various industrial sectors.  

Business is an activity of the economy, where business activities take place in the market. Where the market is a meeting place for traders and buyers. One of them is the Muara Sabak Ulu Traditional Market with traders who are predominantly Muslim. Competition is an organization or individual vying to get what they want. This study uses a type of qualitative research and the object of this research is the traditional market traders of Muara Sabak Ulu. Sources of data used are primary data and secondary data, the techniques used in collecting data are observation, interviews and documentation. The determination of the pricing mechanism at the Muara Sabak Ulu Traditional Market is found in the selling price and the interest of the buyer where the trader will raise the price of the goods above the price given by the distributor. The factor for the occurrence of violations of business ethics in the Muara Sabak Ulu Traditional Market is because the opportunity to cheat will encourage people to do so. The intention to cheat will increase if the trader is under pressure to achieve a goal that he feels is very important. There are traders in the Muara Sabak Ulu Traditional Market who comply with the ethics of trading and the principles of Islamic business ethics and there are also those who are not in accordance with the principles of Islamic business ethics.

This research is motivated by the role of the Sharia Investment Gallery (GIS) as a student laboratory for learning about investment. Based on the data, the number of investors in the Islamic Investment Gallery from the inception of GIS from 2016 to 2021 is unstable every year and is still relatively low. Even though the FEBI Faculty has good potential in attracting investors because there are so many enthusiasts in the FEBI departments. Low interest and motivation in investing in Indonesia is due to low knowledge and understanding of the capital market. GIS is expected to help foster student interest in investing in the Islamic capital market. The purpose of this study was to determine the role of Gis, both the constraints and solutions faced by Gis in fostering students' interest in investing in the capital market. This research approach uses descriptive method with a descriptive qualitative approach, namely research that seeks to describe a symptom, event, event that is happening now. The method used in this research is to collect data through interviews, observation, surveys, and documentation. The results of the study show the role of Islamic investment galleries (GIS) in fostering student interest in investing in the capital market by carrying out 4 roles, namely first, socialization as an introduction to the world of investment to students and inviting students to invest, second education, namely providing investment knowledge to students, third motivation, namely motivating students by giving examples of people who are successful in investing, the four integrity, namely the management of GiS applies a commitment attitude among the board, consistently carrying out their duties, being responsible, honest and courageous in conveying educational and motivational socialization to students. The internal constraints for Gis are the difficulty of coordinating administrators to be active in activities and the external constraints are the difficulty in getting students to participate in Gis activities and the lack of awareness of students to invest. The internal solution is to always hold monthly meetings to strengthen relationships between administrators and trigger back responsibilities as GIS administrators and the GIS Management also utilizes social media as a promotional medium so that it can be even wider to convey socialization and education to students. Meanwhile, for external solutions, GIS requests lecturer assistance to direct students to participate in all activities held by GIS. As for these 4 roles, the role most expected by FEBI students is the role of motivation. With good motivation given it can trigger students’ interest in investing.

Until now, there are still many who are afraid to start a business, including online business, so a real manifestation of a successful businessman has high self-efficacy/ability in starting a business. Apart from having the ability, a businessman must also be able to understand marketing planning and strategy. well in developing a business so that the business succeeds as expected, therefore the purpose of this research is to find out: 1) How is the self-efficacy of entrepreneurs in online business for FEBI students, 2) What is the strategy for developing entrepreneurship in online business for FEBI students, 3) What are the obstacles faced in developing entrepreneurs in the online business of FEBI students. This type of research is qualitative with a descriptive approach, and the methods used in data collection are observation, interviews and documentation. The subjects in this study were students who had been running their online business for more than 3 years. The number of subjects in this study were 10 people. The results of this study note that FEBI students have high self-efficacy in online business or entrepreneurship, students are confident in their abilities and have expectations for their abilities in doing business online, in building confidence students obtain from several sources, namely personal experience, other people's experiences, verbal persuasion and emotional state. In the student business development strategy it is still not running well and efficiently, and there are obstacles to student businesses such as suppliers, competitors, capital and customers.

This research is entitled Application of the Family Hope Program and Dilemmas for Poverty Alleviation in Teluk Nilau Village. The research method used by researchers is a qualitative approach. The results of this study were: (1) the mechanism for implementing the PKH program in Teluk Nilau subdistrict was carried out in several stages, namely, regional selection and selection of PKH participants, initial meeting and validation of prospective PKH participants, verification of eligibility, data updating and initial disbursement of funds. PKH in Teluk Nilau Village is aimed at improving the health quality of children under five, pregnant women and the elderly. For the education level of elementary, middle and high school children, the distribution of PKH funds is carried out once a month in 4 stages, namely in January, April, September and December through banks (BNI, BRI and Bank Mandiri). (2) The PKH program in Teluk Nilau sub-district plays an important role in increasing community economic poverty alleviation or KPM PKH including: First, reducing the poverty rate, from the data on the number of PKH beneficiaries from the data the number of recipients is 251 down to 224 in 2021. Second, in the field of education with the PKH program assistance is able to provide an increase in the level of education. Third, in the health sector, the existence of PKH program assistance is able to play a role in increasing poverty alleviation towards improving the level of public health. (3) Regarding the obstacles that were often faced before, it was often the case that recipient cards for the Family Hope program were blocked, but for now this obstacle has almost never happened. Again, this is because the PKH beneficiaries themselves collect the assistance at the post office or bank that has been determined. So for the constraints of the family program, hope has more or less been able to top it.

The food and beverage business in Indonesia, especially the snack business, has developed very rapidly, players in this sector are not only dominated by old players who have great reputations in the Indonesian food and beverage industry, but are also surrounded by new players, imported products. , even now snacks produced by home industries or what are known as small and medium unit products (SMEs), have been distributed to the modern market, which is making this sector increasingly busy and congested. One of the traditional snacks available and consumed by Indonesian people is Rengginang. Rengginang is a snack usually made from sticky rice. Rengginang Udang is one of the processed snack products in Rw 06, Yosodadi Village, East Metro District, which was founded in 2020. Marketing management really needs to be understood by companies, so that they can take advantage of market opportunities by applying production concepts, product concepts, sales concepts, marketing concept, and social-oriented marketing concept. What needs to be done is to carry out a marketing strategy analysis which can be done through appropriate digital marketing to overcome these problems using various stages and analytical tools in the marketing strategy. It is hoped that the results of this marketing strategy analysis will be able to determine the right marketing strategy for entrepreneurs so that they can continue to survive and develop an appropriate competitive strategy to face all possible changes that occur in the business environment. Through digital marketing strategies, you can also create or open new markets that were previously closed due to limited time, communication methods or distance.

This community service was carried out for students of SMA Negeri 4 Takengon Paya Tumpi, Takengon-Bireuen Road, Pinangan Village. The problem faced has not been done education and strengthening understanding of the articles contained in the 1945 Constitution. The purpose of the study was to examine the extent of understanding of SMA Negeri 4 Takengon students as Generation Z to be able to have the ability to understand the articles contained in the 1945 Constitution. The method used is qualitative research through surveys, preparation, coordination and implementation of community service activities. The result of the research is that students can understand the meaning of the articles of the 1945 Constitution. By understanding the articles of the 1945 Constitution, it can foster a sense of nationalism, love for the country and the spirit of patriotism among Generation Z, especially students of SMA Negeri 4 Takengon.

This community service program aims to improve the life skills of PKK mothers in Bulumeduro Village to be more productive through training in processing fish waste into high protein pellets and to reduce fish waste that is not properly utilized in order to create a better environmental ecosystem in Bulumeduro Village. The implementation methods used include extension or lecture method, carried out using direct practice or training methods, and assistance or monitoring for program sustainability. The results of community service activities using these three methods are that PKK mothers have a good understanding of how to process fish waste and how to make pellets and PKK mothers also know the benefits of processing fish waste into pellets, this can be seen from the pre-test and post-test results which show that there was an increase in PKK mothers' knowledge after counseling and training. The conclusion from the results of implementing the community service program is that PKK mothers become more productive in increasing income and improving life skills, in addition to increasing insight or knowledge regarding processing fish waste into high protein pellets.

This research aims to knowing the effect of Independency, Organizatinal commitment  and role ambiguity on Performance of Auditor in Public Accounting Firm, Padang City. This study uses a quantitative approach. The data collected from the study were based on interviews and questionnaire distribution with sampling technique is simple random sampling. Data analysis techniques in research. This is a linear multiple regression analysis with the help of computer SPSS program. Results this study can conclude that role ambiguity has a negatice effect on the performance of auditor,lndependency has a positive effect on the performance of auditor, and organizational commitment has no effect on performance of auditor  in Public Accounting Firm, Padang City

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

This research aims to analyze the problems and development of sharia banking in Indonesia in the context of globalization. Sharia banking in Indonesia has experienced significant development during the era of globalization. Globalization is a process of international integration that occurs due to the exchange of world views, products, thoughts and other cultural aspects. The progress of transportation and telecommunications infrastructure, including the emergence of the telegraph and the Internet, is a major factor in globalization which increasingly encourages interdependence of economic and cultural activities. The era of globalization has brought changes to the world economic order and presented challenges and opportunities for sharia banking. However, with the development of sharia banking, various problems and challenges have arisen that need to be overcome, the central problem is the lack of socialization and education to the community, as well as competition with conventional institutions which is also a challenge for sharia banking in Indonesia. The analysis method used by the author is a qualitative approach. The results of the research in this journal are the innovation of Islamic banking products, developing digital banking and increasing human resources as a strategy for the development of Islamic banking in Indonesia in the era of globalisation.